Can you tell me if donations to a volunteer fire department that is a 501(c)4 qualify for a charitable deduction. Pub 78 lists volunteer fire departments as a "qualified organization" but does no't differentiate between 501(c)4 or 501(c)3
In my opinion they would qualify as a charitable deduction and I would allow them as such
I agree with MJ. Although contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes, donations to volunteer fire companies are deductible as charitable contributions if made for exclusively public purposes.
